Estate and Gift Taxation of Nonresident Aliens in the United States

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Overview

8.0 Credits
IN-PERSON

The following course is an on-site training event.

Let the FICPA come to you and provide your team with the highest quality customized in-person education they can receive without ever leaving the office. For more information about on-site programs, please use our contact page.

Objectives

Participants will acquire a working knowledge as well as a practical, how-to approach regarding the U.S. estate and gift taxation of nonresident alien domiciliaries.

Major Topics

The major topics of this course include:

  • Potential U.S. estate and gift tax consequences associated with U.S. investment by non-resident alien domiciliaries
  • Increased IRS audit activities in the U.S. estate and gift tax areas as they relate to foreign investors
  • Substantive U.S. estate and gift tax rules relative to foreign investors’ planning and tax minimization alternatives; and probate alternatives for foreign investors wishing to minimize the disclosures in third-country proceedings associated with the transfer of U.S. and possibly other non-home-country assets
  • Post-mortem tax planning alternatives: special provision applicable to U.S. citizens and resident alien domiciliaries married to non-U.S. citizen spouses (e.g., qualified domestic trusts)
  • Recent developments

Designed For

Any professional who advises or consults foreign persons in connection with U.S. investments or U.S. business activities.

Prerequisite

Some knowledge and experience of estate and gift taxation of nonresident clients.

Let the FICPA come to you and provide your team with the highest quality customized in-person education they can receive without ever leaving the office. For more information about on-site programs, please use our contact page.